Any port owner, lessee, or executor who delivers items introduced from abroad in contravention of the provisions of § 33630 of this title, shall be required to pay taxes corresponding to such items, including surcharges and interest as established under this part, when such payment is not made by the taxpayer. Furthermore, he/she shall be subject to the imposition of an administrative fine pursuant to § 33131 of this title. History —Jan. 31, 2011, No. 1, § 6042.05, retroactive to Jan. 1, 2011.
Puerto Rico Legal Code